Civic Intelligence

Highland Country Club

EIN 61-0225185 • 501(c)7 • Fort Thomas, KY

Profile

Our mission at highland country club is to provide our members and their guests with the best possible service and facilities at all times; to anticipate their wants and treat them at all times in an interested helpful, friendly and gracious manner.

931 Alexandia PikeFort Thomas, KY 41075

hcc-ky.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.20x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

54th percentile

0.32x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$120,885

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

82nd percentile

12%

Faster asset growth than 82% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

17th percentile

-7.3%

Faster revenue growth than 17% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$4,349,858

Up $479,250 (+12%) from 2024

Liabilities

Up

$874,330

Up $161,588 (+23%) from 2024

Net Assets

Up

$3,475,528

Up $317,662 (+10%) from 2024

Revenue

Down

$2,723,290

Down $214,443 (-7.3%) from 2024

Expenses

Down

$2,442,928

Down $365,895 (-13%) from 2024

Net Income

Up

$280,362

Up $151,452 (+117%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $3,593,316Liabilities 2010: $1,466,229Net Assets 2010: $2,127,0872010Assets 2011: $3,343,525Liabilities 2011: $1,512,354Net Assets 2011: $1,831,1712011Assets 2012: $3,245,505Liabilities 2012: $1,475,933Net Assets 2012: $1,769,5722012Assets 2013: $3,107,964Liabilities 2013: $1,430,234Net Assets 2013: $1,677,7302013Assets 2014: $2,954,615Liabilities 2014: $1,361,091Net Assets 2014: $1,593,5242014Assets 2015: $3,125,564Liabilities 2015: $1,375,270Net Assets 2015: $1,750,2942015Assets 2016: $3,105,224Liabilities 2016: $1,281,526Net Assets 2016: $1,823,6982016Assets 2017: $3,051,544Liabilities 2017: $1,177,577Net Assets 2017: $1,873,9672017Assets 2018: $3,043,910Liabilities 2018: $1,159,284Net Assets 2018: $1,884,6262018Assets 2019: $2,952,385Liabilities 2019: $1,124,799Net Assets 2019: $1,827,5862019Assets 2020: $3,118,425Liabilities 2020: $981,835Net Assets 2020: $2,136,5902020Assets 2021: $3,242,342Liabilities 2021: $896,839Net Assets 2021: $2,345,5032021Assets 2022: $3,352,558Liabilities 2022: $824,569Net Assets 2022: $2,527,9892022Assets 2023: $3,738,558Liabilities 2023: $757,602Net Assets 2023: $2,980,9562023Assets 2024: $3,870,608Liabilities 2024: $712,742Net Assets 2024: $3,157,8662024Assets 2025: $4,349,858Liabilities 2025: $874,330Net Assets 2025: $3,475,5282025

Highlighted filing

2025

Assets$4,349,858
Liabilities$874,330
Net Assets$3,475,528

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,615,8662010Revenue 2011: $1,571,181Expenses 2011: $1,867,097Net Income 2011: -$295,9162011Revenue 2012: $1,638,551Expenses 2012: $1,701,156Net Income 2012: -$62,6052012Revenue 2013: $1,548,056Expenses 2013: $1,639,898Net Income 2013: -$91,8422013Revenue 2014: $1,535,345Expenses 2014: $1,619,551Net Income 2014: -$84,2062014Revenue 2015: $1,772,013Expenses 2015: $1,618,243Net Income 2015: $153,7702015Revenue 2016: $1,734,794Expenses 2016: $1,661,390Net Income 2016: $73,4042016Revenue 2017: $1,720,509Expenses 2017: $1,670,240Net Income 2017: $50,2692017Revenue 2018: $1,714,579Expenses 2018: $1,703,920Net Income 2018: $10,6592018Revenue 2019: $1,690,789Expenses 2019: $1,747,829Net Income 2019: -$57,0402019Revenue 2020: $1,905,291Expenses 2020: $1,637,787Net Income 2020: $267,5042020Revenue 2021: $2,119,501Expenses 2021: $1,921,548Net Income 2021: $197,9532021Revenue 2022: $2,436,637Expenses 2022: $2,254,151Net Income 2022: $182,4862022Revenue 2023: $3,010,588Expenses 2023: $2,644,871Net Income 2023: $365,7172023Revenue 2024: $2,937,733Expenses 2024: $2,808,823Net Income 2024: $128,9102024Revenue 2025: $2,723,290Expenses 2025: $2,442,928Net Income 2025: $280,3622025

Highlighted filing

2025

Revenue$2,723,290
Expenses$2,442,928
Net Income$280,362

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.35$0.87$3.48$2.72$2.44$0.28
2024Detailed filing. Detailed filing data is available for this year.$3.87$0.71$3.16$2.94$2.81$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.74$0.76$2.98$3.01$2.64$0.37
2022Detailed filing. Detailed filing data is available for this year.$3.35$0.82$2.53$2.44$2.25$0.18
2021Detailed filing. Detailed filing data is available for this year.$3.24$0.90$2.35$2.12$1.92$0.20
2020Detailed filing. Detailed filing data is available for this year.$3.12$0.98$2.14$1.91$1.64$0.27
2019Detailed filing. Detailed filing data is available for this year.$2.95$1.12$1.83$1.69$1.75$0.06
2018Detailed filing. Detailed filing data is available for this year.$3.04$1.16$1.88$1.71$1.70$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.05$1.18$1.87$1.72$1.67$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.11$1.28$1.82$1.73$1.66$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.13$1.38$1.75$1.77$1.62$0.15
2014Detailed filing. Detailed filing data is available for this year.$2.95$1.36$1.59$1.54$1.62$0.08
2013Summary only. Only limited summary data is available for this year.$3.11$1.43$1.68$1.55$1.64$0.09
2012Summary only. Only limited summary data is available for this year.$3.25$1.48$1.77$1.64$1.70$0.06
2011Summary only. Only limited summary data is available for this year.$3.34$1.51$1.83$1.57$1.87$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$1.47$2.13$1.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.0
Gross Receipts
$3,643,459
Mission and Program Overview

Mission

Our mission at highland country club is to provide our members and their guests with the best possible service and facilities at all times; to anticipate their wants and treat them at all times in an interested helpful, friendly and gracious manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,262,629$3,573,505▲ $310,876
Rtn Earn Endowment Incm Other Fnds$3,157,866$3,475,528▲ $317,662
Cash and Non-Interest-Bearing Accounts$388,214$530,925▲ $142,711
Accounts Receivable$151,729$172,017▲ $20,288
Prepaid Expenses and Deferred Charges$36,083$41,039▲ $4,956
Inventories for Sale or Use$31,953$32,372▲ $419
Total Assets$3,870,608$4,349,858▲ $479,250
Liabilities
Mortgage Notes Payable Secured by Investment Property$494,981$649,751▲ $154,770
Accounts Payable and Accrued Expenses$217,761$224,579▲ $6,818
Total Liabilities$712,742$874,330▲ $161,588
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,157,866$3,475,528▲ $317,662
Total Liabilities and Net Assets / Fund Balance$3,870,608$4,349,858▲ $479,250

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,050,465$2,324,817$3,375,282
Land$1,773,552-$1,773,552
Equipment$671,937$391,514$1,063,451
Buildings$77,551$807,975$885,526
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian SchneiderControllerFT$97,228$23,657$120,885

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,618,893
Investment Income
$6,716
Other Revenue
$97,681
Change in Net Assets
$280,362
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,359,873
Salaries, Compensation, and Employee Benefits$1,083,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$517,013$292,002-$809,015
Occupancy$175,910$99,351-$275,261
Depreciation Depletion$119,387$67,429-$186,816
Current Officers, Directors, Trustees, and Key Employees$77,253$43,632-$120,885
Fees for Services Management$79,570$6,341-$85,911
Fees for Services Other$58,608$23,345-$81,953
Payroll Taxes$51,099$28,860-$79,959
Other Employee Benefits$37,412$21,130-$58,542
Insurance$36,021$20,344-$56,365
Other Expenses$19,147$10,813-$29,960
Office Expenses$18,473$10,434-$28,907
Interest$14,782$8,348-$23,130
Information Technology$14,260$8,054-$22,314
Pension Plan Contributions$9,365$5,289-$14,654
Fees for Services Accounting-$7,621-$7,621
All Other Expenses$6,165--$6,165
Fees for Services Legal-$4,047-$4,047
Conferences and Meetings$2,290$1,294-$3,584
Royalties$2,348--$2,348
Total Functional Expenses$1,632,304$810,624$0$2,442,928
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is a country club, and as such, has members.

Form 990, Page 6, Part VI, Line 7A

The governing body elects the members of the board of directors, three per year.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed at a board meeting after filing.

Form 990, Page 6, Part VI, Line 19

The organization is not required to make such information available to the public. However it is available to members at the annual meeting upon request.

Filing and Contact Details

Filer

Filer Name
Highland Country Club
EIN
61-0225185
Phone
8594418810
Address
931 ALEXANDIA PIKE, FORT THOMAS, KY 41075

Signing Officer

Name
Brian Schneider
Title
Controller
Phone
8594478810
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Kessling Jr
Formed
1938
Legal Domicile
Ky
Voting Board Members
8
Independent Board Members
8
Employees
88
Volunteers
8

Preparer

Firm
Cindy Martin CPA
Address
7000 HOUSTON RD STE 5, FLORENCE, KY 41042
Preparer
Julia Wiethorn CPA
Phone
8592791460
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our mission at highland country club is to provide our members and their guests with the best possible service and facilities at all times; to anticipate their wants and treat them at all times in an interested helpful, friendly and gracious manner.

Form 990, Part XI, Line 9

Equity certificates 37,300

Raw XML AppendixShowing 400 of 419 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0OUR MISSION AT HIGHLAND COUNTRY CLUB IS TO PROVIDE OUR MEMBERS AND THEIR GUESTS WITH THE BEST POSSIBLE SERVICE AND FACILITIES AT ALL TIMES; TO ANTICIPATE THEIR WANTS AND TREAT THEM AT ALL TIMES IN AN INTERESTED HELPFUL, FRIENDLY AND GRACIOUS MANNER.
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010434
IRS990/OfficeExpensesGrp/ProgramServicesAmt018473
IRS990/OfficeExpensesGrp/TotalAmt028907
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherChangesInNetAssetsAmt037300
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021130
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt037412
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058542
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IRS990/OtherExpensesGrp/Desc1REPAIRS, MAIN, EQUIPMENT
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IRS990/OtherExpensesGrp/Desc3OTHER
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IRS990/OtherExpensesGrp/TotalAmt1149971
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IRS990/OtherExpensesGrp/TotalAmt329960
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0292002
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0517013
IRS990/OtherSalariesAndWagesGrp/TotalAmt0809015
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028860
IRS990/PayrollTaxesGrp/ProgramServicesAmt051099
IRS990/PayrollTaxesGrp/TotalAmt079959
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05289
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09365
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IRS990/PrincipalOfficerNm0MICHAEL KESSLING JR
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1GUEST FEES
IRS990/ProgramServiceRevenueGrp/Desc2GOLF INCOME
IRS990/ProgramServiceRevenueGrp/Desc3ROOM RENTALS
IRS990/ProgramServiceRevenueGrp/Desc4SWIM TEAM INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt411732
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt182859
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt332725
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt412961
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt081191
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt112730
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt21229
IRS990/ProgSrvcAccomActy2Grp/Desc0RESTAURANT AND BAR FACILITIES FOR APPROXIMATELY 310 MEMBERS. NON MEMBER PATRONAGE REPORTED ON FORM 990-T AT APPROXIMATELY 7.3% OF REVENUE.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt095721
IRS990/ProgSrvcAccomActy3Grp/Desc0SWIMMING POOL AND BOWLING ALLEYS USED BY MEMBERS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0184457
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYOtherRevenueAmt0542342
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IRS990/PYSalariesCompEmpBnftPaidAmt01585280
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IRS990/PYTotalRevenueAmt02937733
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0671937
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0391514
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01063451
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION AT HIGHLAND COUNTRY CLUB IS TO PROVIDE OUR MEMBERS AND THEIR GUESTS WITH THE BEST POSSIBLE SERVICE AND FACILITIES AT ALL TIMES; TO ANTICIPATE THEIR WANTS AND TREAT THEM AT ALL TIMES IN AN INTERESTED HELPFUL, FRIENDLY AND GRACIOUS MANNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A COUNTRY CLUB, AND AS SUCH, HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY ELECTS THE MEMBERS OF THE BOARD OF DIRECTORS, THREE PER YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED AT A BOARD MEETING AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION IS NOT REQUIRED TO MAKE SUCH INFORMATION AVAILABLE TO THE PUBLIC. HOWEVER IT IS AVAILABLE TO MEMBERS AT THE ANNUAL MEETING UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUITY CERTIFICATES 37,300
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01632304
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IRS990/TotalGrossUBIAmt0118986
IRS990/TotalLiabilitiesBOYAmt0712742
IRS990/TotalLiabilitiesEOYAmt0874330
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IRS990/TotalLiabilitiesGrp/EOYAmt0874330
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IRS990/TotalProgramServiceRevenueAmt02618893
IRS990/TotalReportableCompFromOrgAmt097228
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02723290
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0118986
IRS990/TotalVolunteersCnt08
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04349858
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0931 ALEXANDRIA PIKE
IRS990/USAddress/CityNm0FORT THOMAS
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd041075
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HCC-KY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN SCHNEIDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CONTROLLER
ReturnHeader/BusinessOfficerGrp/PhoneNum08594478810
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0610225185
ReturnHeader/Filer/PhoneNum08594418810

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